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S.L.PEERAN, LAJJA RAM
Collector of Central Excise, Ahmedabad – Appellant
Versus
Patel Detergent – Respondent


Advocates Appeared:
D. Dave, Vivek Sharma,G.D. Sharma

ORDER

Per Lajja Ram : These are 9 appeals which for proper understanding could be grouped as under:-

Group-1: Three appeals bearing Nos. E-2570/86-A, E-2571/86-A and E-2572/86-A, all filed by the Revenue against the common Order-in-Appeal No. M-1277-1279/AHD/687-689/86 dated 26.8.86 passed by the Collector of Central Excise (Appeals), Bombay, and corresponding three appeals bearing Nos. E/2522/86-A, E/2523/86-A and E/2524/86-A filed by the three assessees, M/s. Nirma Chemical Works Pvt. Ltd., Patel Detergents Harsiddh Detergents, against the same common Order-in-appeal No. M-1277-1279/AHD/687-689/86 dated 26.8.1986 of the Collector of Central Excise (Appeals), Bombay.

Group 2: Two appeals bearing Nos. E/2502/86-A E/2640/86-A, filed by the Revenue Appeal No. E/2502/86-A is against the Order-in-appeal No. M-623-624/AHD-272-273/86 dated 7.8.86 passed by the Collector of Central Excise (Appeals), Bombay in which the respondents are (i) M/s. Nirma Sales and Mfg. Corpn. and (ii) Narayan Soap Factory. In Appeal No. E/2640/86-A the impugned Order-in-Appeal is M-1374-1375/AHD-726-727/86 dated 26.9.86 in which the Collector of Central Excise (Appeals), Bombay had followed his earlier decisi

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